A company retired a $30,000 note payable for cash, acquired $80,600 of new equipment with cash, and sold equipment that cost $71,600 for a $4,300 gain and cash. The statement of cash flows is to be prepared using the indirect method for the year ended June 30, 2020, with deductions indicated by a minus sign. The cash flow on total assets ratio for fiscal year 2020 is also to be computed.